Nat. Insurance Contributions

2011/12 Class 1 (Earnings Related)

Employees' rates are reduced to 5.85% for married woman and widows with valid certificates of election but the 2% charge above £817 still applies. Rates are nil employees over state pensionable age. Normal employers' contributions are still payable.

Employers receive a rebate of 3.7% for salary-related schemes and 1.4% for money purchase schemes on earnings from £102 to £136 per week. A rebate of 1.6% on earning from £102 to £139 per week is given to employees (or employers where insufficient contributions have been paid for offset).

Class 1A and Class 1B-13.8%

Class 2 (Self-employed)-Flat rate £2.50 a week. Small earnings exemption £5,315 a year.

Class 3 (Voluntary contributions)-£12.60 a week.

Class (self employed)-9% of profits between £7,225 and £42,475 a year. 2% of profits above £42,475 a year.